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			<h4><img src="/kr/images/title/h4_estimation_purchase03.gif" alt="제세공과금" /></h4>
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				<table summary="세목, 구분, 세율(세역), 비고">
				<caption>제세공과금 내용 정리</caption>
				<colgroup>
					<col width="3%" />
					<col width="16%" />
					<col width="3%" />
					<col width="24%" />
					<col width="8%" />
					<col width="5%" />
					<col width="13%" />
					<col />
				</colgroup>
				<thead>
				<tr>
					<th scope="col" colspan="2">세목</th>
					<th scope="col" colspan="2">구분</th>
					<th scope="col" colspan="3">세율(세역)</th>
					<th scope="col">비고</th>
				</tr>
				</thead>
				<tbody>
				<tr>
					<td rowspan="3" class="center">판<br />매<br />가<br />포<br />함</td>
					<td>개별소비세</td>
					<td colspan="2">
						승용차(자가용)<br />
						2000cc 이하/이륜자동차(125cc초과)<br />
						2000cc 초과/캠핑용자동차
					</td>
					<td colspan="3">
						2,000cc 이하 : 5%<br />
						2,000cc 초과 : 7%
					</td>
					<td class="last">
                        1,000cc 이하: 면제 <br />
                        2,000cc 초과: 3년간 단계적 인하(13년 7%-&gt;14년 6%-&gt;15년 5%)
                    </td>
				</tr>
				<tr>
					<td class="incell">개별소비세 교육세</td>
					<td colspan="2">승용차(자가용)</td>
					<td colspan="3">개별소비세액의 30%</td>
					<td class="last"></td>
				</tr>
				<tr>
					<td class="incell">부가가치세</td>
					<td colspan="2">전차종</td>
					<td colspan="3">(공장도가격+개소세+교육세)의 10%</td>
					<td class="last"></td>
				</tr>
				<tr>
					<td rowspan="6" class="center">등<br />록<br />과<br />정</td>
					<td>취득세</td>
					<td colspan="2">전차종</td>
					<td colspan="3">(판매가-부가세)의 2%</td>
					<td class="last">[지방세법 제 112조]<br />비영업용 경승용차 면제('04/1-'09.12)</td>
				</tr>
				<tr>
					<td rowspan="5" class="incell">등록세</td>
					<td colspan="2"></td>
					<td colspan="3">(판매가-부가세) x 세율</td>
					<td rowspan="5" class="last">
						[지방세법 제 132조의 2]<br />
						기타:이관/구조변경<br />
						비영업용 경승용차 면제('04/1-'09.12)<br />
						7-10인승 승용차 등록세 3년에 걸쳐 인상<br />
						('05~) (3→5%):'05년33%, '06년66%,<br />
						'07년100%
					</td>
				</tr>
				<tr>
					<td colspan="2" class="bg01 incell">구분</td>
					<td class="bg01 center">신규/이전</td>
					<td class="bg01 center">설정</td>
					<td class="bg01 center">기타</td>
				</tr>
				<tr>
					<td colspan="2" class="incell">승용차(자가용)</td>
					<td class="center">5%</td>
					<td class="center">0.20%</td>
					<td rowspan="3" class="center">건당<br />7,500원</td>
				</tr>
				<tr>
					<td colspan="2" class="incell">상용차(자가용)→승합포함</td>
					<td class="center">3%</td>
					<td class="center">0.20%</td>
				</tr>
				<tr>
					<td colspan="2" class="incell">영업용 자동차</td>
					<td class="center">2%</td>
					<td class="center">0.20%</td>
				</tr>
				<tr>
					<td rowspan="22" class="center">소<br />유<br />과<br />정</td>
					<td rowspan="22">자동차세</td>
					<td colspan="2" class="bg01">구분</td>
					<td colspan="2" class="bg01">자가용</td>
					<td class="bg01">영업용</td>
					<td rowspan="7" class="last">
						[지방세법 제196조의 5]<br />
						교육세부과(자가용)→자동차세액의 30%<br />
						→( )는 교육세 포함금액<br />
						화물용승용차 자동차세 3년에 걸쳐 인상<br />
						('10~) (28,500원→5%):'10년33%,<br />
						'11년66%, '12년100%
					</td>
				</tr>
				<tr>
					<td rowspan="6" class="bg01 center incell">승<br />용<br />차</td>
					<td>2500cc초과</td>
					<td colspan="2">220(260)원/cc</td>
					<td>24원/cc</td>
				</tr>
				<tr>
					<td class="incell">2000cc초과~2500cc이하</td>
					<td colspan="2">220(260)원/cc</td>
					<td>19원/cc</td>
				</tr>
				<tr>
					<td class="incell">1600cc초과~2000cc이하</td>
					<td colspan="2">220(260)원/cc</td>
					<td>19원/cc</td>
				</tr>
				<tr>
					<td class="incell">1000cc초과~1600cc이하</td>
					<td colspan="2">140(182)원/cc</td>
					<td>18원/cc</td>
				</tr>
				<tr>
					<td class="incell">800cc초과~1000cc이하</td>
					<td colspan="2">80(104)원/cc</td>
					<td>18원/cc</td>
				</tr>
				<tr>
					<td class="incell">800cc이하</td>
					<td colspan="2">80(104)원/cc</td>
					<td>18원/cc</td>
				</tr>
				<tr>
					<td rowspan="7" class="bg01 center incell">화<br />물<br />차</td>
					<td>10톤이하</td>
					<td colspan="2">157,500원/년</td>
					<td>45,500원/년</td>
					<td rowspan="7" class="last">
						10톤초과시 ①비영업용<br />
						→10톤이하 자동차세+3만원/10톤 ②영업용<br />
						→10톤이하 자동차세+1만원/10톤
					</td>
				</tr>
				<tr>
					<td class="incell">8톤이하</td>
					<td colspan="2">130,500원/년</td>
					<td>36,000원/년</td>
				</tr>
				<tr>
					<td class="incell">5톤이하</td>
					<td colspan="2">79,500원/년</td>
					<td>22,500원/년</td>
				</tr>
				<tr>
					<td class="incell">4톤이하</td>
					<td colspan="2">63,000원/년</td>
					<td>18,000원/년</td>
				</tr>
				<tr>
					<td class="incell">3톤이하</td>
					<td colspan="2">48,000원/년</td>
					<td>13,500원/년</td>
				</tr>
				<tr>
					<td class="incell">2톤이하</td>
					<td colspan="2">34,500원/년</td>
					<td>9,600원/년</td>
				</tr>
				<tr>
					<td class="incell">1톤이하</td>
					<td colspan="2">28,500원/년</td>
					<td>6,600원/년</td>
				</tr>
				<tr>
					<td rowspan="5" class="bg01 center incell">승<br />합<br />차</td>
					<td>고속버스</td>
					<td colspan="2">-</td>
					<td>100,000원/년</td>
					<td rowspan="5" class="last">
						대형버스:승차정원41인 이상<br />
						일반버스:시내버스, 시외버스, 비영업용버스
					</td>
				</tr>
				<tr>
					<td class="incell">대형전세버스</td>
					<td colspan="2">-</td>
					<td>70,000원/년</td>
				</tr>
				<tr>
					<td class="incell">소형전세버스</td>
					<td colspan="2">-</td>
					<td>50,000원/년</td>
				</tr>
				<tr>
					<td class="incell">대형일반버스</td>
					<td colspan="2">115,000원/년</td>
					<td>42,000원/년</td>
				</tr>
				<tr>
					<td class="incell">소형일반버스</td>
					<td colspan="2">65,000원/년</td>
					<td>25,000원/년</td>
				</tr>
				<tr>
					<td rowspan="3" class="bg01 center incell">기<br />타<br />자<br />동<br />차</td>
					<td>대형특수자동차</td>
					<td colspan="2">157,500원/년</td>
					<td>36,000원/년</td>
					<td rowspan="3" class="last">
						대형특수자동차 →<br />
						적재량 4톤 초과 또는 그에 상당하는<br />
						배기량을 가진 것
					</td>
				</tr>
                <tr>
                    <td class="incell">소형특수자동차</td>
                    <td colspan="2">58,500원/년</td>
                    <td>13,500원/년</td>
                </tr>
                <tr>
                    <td class="incell">삼륜이하소형자동차</td>
                    <td colspan="2">18,000원/년</td>
                    <td>3,300원/년</td>
                </tr>
                </tbody>
				</table>
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